6
false
false
false
false
false
false
false
false
false
true
false
false
false
false
false
false
No description of principal activity
2023-01-01
Sage Accounts Production Advanced 2021 - FRS102_2021
xbrli:pure
xbrli:shares
iso4217:GBP
11127385
2023-01-01
2023-12-31
11127385
2023-12-31
11127385
2022-12-31
11127385
2022-01-01
2022-12-31
11127385
2022-12-31
11127385
core:LandBuildings
core:OwnedOrFreeholdAssets
2023-01-01
2023-12-31
11127385
bus:RegisteredOffice
2023-01-01
2023-12-31
11127385
bus:LeadAgentIfApplicable
2023-01-01
2023-12-31
11127385
bus:Director1
2023-01-01
2023-12-31
11127385
core:WithinOneYear
2023-12-31
11127385
core:WithinOneYear
2022-12-31
11127385
core:AfterOneYear
2023-12-31
11127385
core:AfterOneYear
2022-12-31
11127385
core:ShareCapital
2023-12-31
11127385
core:ShareCapital
2022-12-31
11127385
core:RetainedEarningsAccumulatedLosses
2023-12-31
11127385
core:RetainedEarningsAccumulatedLosses
2022-12-31
11127385
bus:Director1
2022-12-31
11127385
bus:Director1
2023-12-31
11127385
bus:Director1
2021-12-31
11127385
bus:Director1
2022-12-31
11127385
bus:Director1
2022-01-01
2022-12-31
11127385
bus:SmallEntities
2023-01-01
2023-12-31
11127385
bus:AuditExemptWithAccountantsReport
2023-01-01
2023-12-31
11127385
bus:AbridgedAccounts
2023-01-01
2023-12-31
11127385
bus:SmallCompaniesRegimeForAccounts
2023-01-01
2023-12-31
11127385
bus:PrivateLimitedCompanyLtd
2023-01-01
2023-12-31
COMPANY REGISTRATION NUMBER:
11127385
The Salon on the Green Limited |
|
Filleted Unaudited Abridged Financial Statements |
|
The Salon on the Green Limited |
|
Abridged Financial Statements |
|
Year Ended 31 December 2023
Officers and professional advisers |
1 |
|
|
Abridged statement of financial position |
2 to 3 |
|
|
Notes to the abridged financial statements |
4 to 6 |
|
|
The Salon on the Green Limited |
|
Officers and Professional Advisers |
|
Registered office |
4b Hunts End |
|
Buckden |
|
St Neots |
|
Cambs. |
|
PE19 5SU |
|
|
Accountants |
SR Howell & Co |
|
Chartered Certified Accountants |
|
88 High Street |
|
Ramsey |
|
Huntingdon |
|
Cambs |
|
PE26 1BS |
|
|
The Salon on the Green Limited |
|
Abridged Statement of Financial Position |
|
31 December 2023
Fixed assets
Tangible assets |
5 |
484 |
605 |
|
|
|
|
Current assets
Stocks |
610 |
610 |
Debtors |
– |
2,063 |
Cash at bank and in hand |
12,754 |
11,559 |
|
-------- |
-------- |
|
13,364 |
14,232 |
|
|
|
Creditors: amounts falling due within one year |
(
27,358) |
(
9,608) |
|
-------- |
-------- |
Net current (liabilities)/assets |
(
13,994) |
4,624 |
|
-------- |
------- |
Total assets less current liabilities |
(
13,510) |
5,229 |
|
|
|
Creditors: amounts falling due after more than one year |
6 |
(
10,304) |
(
12,138) |
|
-------- |
-------- |
Net liabilities |
(
23,814) |
(
6,909) |
|
-------- |
-------- |
|
|
|
|
Capital and reserves
Called up share capital |
1 |
1 |
Profit and loss account |
(
23,815) |
(
6,910) |
|
-------- |
------- |
Shareholder deficit |
(
23,814) |
(
6,909) |
|
-------- |
------- |
|
|
|
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The member has not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476
;
-
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The Salon on the Green Limited |
|
Abridged Statement of Financial Position (continued) |
|
31 December 2023
These abridged financial statements were approved by the
board of directors
and authorised for issue on
19 March 2024
, and are signed on behalf of the board by:
Company registration number:
11127385
The Salon on the Green Limited |
|
Notes to the Abridged Financial Statements |
|
Year Ended 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4b Hunts End, Buckden, St Neots, Cambs., PE19 5SU.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Freehold property |
- |
20% reducing balance |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
6
(2022:
5
).
5.
Tangible assets
|
£ |
Cost |
|
At 1 January 2023 and 31 December 2023 |
900 |
|
---- |
Depreciation |
|
At 1 January 2023 |
295 |
Charge for the year |
121 |
|
---- |
At 31 December 2023 |
416 |
|
---- |
Carrying amount |
|
At 31 December 2023 |
484 |
|
---- |
At 31 December 2022 |
605 |
|
---- |
|
|
6.
Creditors:
amounts falling due after more than one year
Included within creditors: amounts falling due after more than one year is an amount of £3,294 (2022: £4,804) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
Included within creditors: amounts due after more than one year is an amount of £3,294(2022:£4,804) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years after the reporting date.
7.
Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
|
2023 |
|
|
Balance brought forward |
Advances/ (credits) to the director |
Balance outstanding |
|
|
£ |
£ |
£ |
|
Miss J Keegan |
2,063 |
(
2,980) |
(
917) |
|
|
------- |
------- |
---- |
|
|
|
|
|
|
2022 |
|
|
Balance brought forward |
Advances/ (credits) to the director |
Balance outstanding |
|
|
£ |
£ |
£ |
|
Miss J Keegan |
(
3,892) |
5,955 |
2,063 |
|
|
------- |
------- |
------- |
|
|
|
|
|